Elder Smith & Company Ltd v Commissioner of Taxation (New South Wales)

Core Citations

REPORTED OPINION OF in

• 47 CLR 471

APPLIED in

• Commissioner of Taxation v BHP Billiton Finance Ltd

REFERRED in

• Commissioner of Taxes (South Australia) v Executor Trustee and Agency Company of South Australia Ltd
• Emu Bay Railway Company Ltd v Federal Commissioner of Taxation
• Bourke v Federal Commissioner of Taxation